Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Oppression and mismanagement - Merely because the Petitioner/Applicant is a majority shareholder in the Respondent No. 1, it is not entitled or authorised to file the captioned Application relating to contractual rights of the Respondent No. 1 and the Respondent No. 4. There is no shareholder right of the Petitioner/Applicant involved in relation of the use of the Premises by the Respondent No. 1 in contractual arrangement with the Respondent No. 1 - Tri
Oppression and mismanagement - Merely because the Petitioner/Applicant is a majority shareholder in the Respondent No. 1, it is not entitled or authorised to file the captioned Application relating to contractual rights of the Respondent No. 1 and the Respondent No. 4. There is no shareholder right of the Petitioner/Applicant involved in relation of the use of the Premises by the Respondent No. 1 in contractual arrangement with the Respondent No. 1 - Tri
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